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The Effect of Solvency Regulations and Accounting Standards on Long-Term Investing: Implications for Insurers and Pension Funds

Severinson, Clara; Yermo, Juan - Directorate for Financial, Fiscal and Enterprises … - 2012

This report reviews recent as well as planned changes to accounting and solvency regulations affecting insurers and …

Persistent link: https://www.econbiz.de/10011276662

Reforming the Valuation and Funding of Pension Promises: Are Occupational Pension Plans Safer?

Yermo, Juan - Directorate for Financial, Fiscal and Enterprises … - 2007

This paper assesses current regulatory and accounting developments in the OECD area against their purported goals. It …-based valuation methods in business accounting is not entirely consistent with the parallel exercise undertaken by many pension … accounting rules and regulatory changes are driving plan design in some OECD countries such as Japan, the Netherlands and the …

Persistent link: https://www.econbiz.de/10004962930

Pension Fund Regulation and Risk Management: Results from an ALM Optimisation Exercise

Blome, Sandra; Fachinger, Kai; Franzen, Dorothee; … - Directorate for Financial, Fiscal and Enterprises … - 2007

This paper provides a stylised assessment of the impact of investment-relevant pension fund regulations and accounting … funding costs. The paper also shows that fairvalue accounting standards (with immediate recognition of actuarial gains and …

Persistent link: https://www.econbiz.de/10004962931

Evaluating the Impact of Risk Based Funding Requirements on Pension Funds

Peek, Jordy; Reuss, Andreas; Scheuenstuhl, Gerhard - Directorate for Financial, Fiscal and Enterprises … - 2008

The objective of this study is to analyse what the quantitative funding requirements for pension funds with defined benefit plans would be, if Solvency II (based on the QIS 3 methodology) would be applied. Also possible extensions of the Solvency II methodology that seem necessary in order to...

Persistent link: https://www.econbiz.de/10004962932

Enhancing the Role of the Boards of Directors of State-Owned Enterprises

Frederick, W. Richard - Directorate for Financial, Fiscal and Enterprises … - 2011

This Working Paper summarises the main findings of an interview exercise that was conducted with the Chairs and other key board members in state-owned enterprises (SOEs) owned by OECD member governments. The work was part of an ongoing exercise in developing OECD best practices for organising...

Persistent link: https://www.econbiz.de/10009131545

Competitive Neutrality and State-Owned Enterprises: Challenges and Policy Options

Capobianco, Antonio; Christiansen, Hans - Directorate for Financial, Fiscal and Enterprises … - 2011

Competitive neutrality implies that no business entity is advantaged (or disadvantaged) solely because of its ownership. The Paper argues that far from all SOEs have the opportunity or the incentives to act in an anti-competitive way, and a trend in recent decades toward more fully corporatised...

Persistent link: https://www.econbiz.de/10009131546

Competitive Neutrality and State-Owned Enterprises in Australia: Review of Practices and their Relevance for Other Countries

Rennie, Matthew; Lindsay, Fiona - Directorate for Financial, Fiscal and Enterprises … - 2011

This working paper provides a comprehensive overview of the competitive neutrality framework of the Australian Commonwealth as well as individual States. It reviews the history behind the framework and provides examples of cases brought before the respective complaints handling offices. Finally,...

Persistent link: https://www.econbiz.de/10009317913

The Exercise of Shareholder Rights: Country Comparison of Turnout and Dissent

Hewitt, Paul - Directorate for Financial, Fiscal and Enterprises … - 2011

The scope of this research is to examine the degree to which investors use their share voting rights to register their concerns with companies on corporate issues. Analysis has been hindered by poor disclosure by companies of turnout figures and more nuanced reporting of resolution outcomes...

Persistent link: https://www.econbiz.de/10009317914

The Size and Composition of the SOE Sector in OECD Countries

Christiansen, Hans - Directorate for Financial, Fiscal and Enterprises … - 2011

This working paper summarises the main findings of a data collection exercise documenting the size of the national …

Persistent link: https://www.econbiz.de/10009317915

Corporate Greenhouse Gas Emission Reporting: A Stocktaking of Government Schemes

Kauffmann, Céline; Less, Cristina Tébar; Teichmann, … - Directorate for Financial, Fiscal and Enterprises … - 2012

This paper provides an overview of current government schemes promoting corporate reporting of greenhouse gas (GHG) emissions and analyses their main building blocks. It describes the drivers and challenges for governments, companies and investors in dealing with GHG reporting and includes 4...

Persistent link: https://www.econbiz.de/10011276704